1.audit 审计 wNmC1HOh
2.attestation 鉴证 O9AFQ)u
3.credibility 可信赖程度 K\.tR
4.audit of financial statements 财务报表审计 f85~[3
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5.agreed-upon procedures 执行商定程序 ^$[
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6.high levels of assurance 高水平保证 }^^c/w_
7.compilation 编制 ?F*I2rt#
8.reliability 可靠性 )c532
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9.relevance 相关性 Ei=rBi
10.professional skepticism 职业谨慎 "akAGa!V+
11.objectivity 客观性 d$Y_vX<
12. professional competence 专业胜任能力 M0`1o p1
13.Senior/CPA-in-charge 项目经理 6Xbf3So
14.audit engagement letter 业务约定书 PX` xr1o
15.recurring audit 连续审计
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16.the client 委托人 OU!."r`9
17.change CPA 更换注册会计师 lr@w1*
18.the existing CPA 现任注册会计师 U\M9
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19.the successor CPA 后任注册会计师 c:<a"$
20.the preceding CPA前任注册会计师 ?-8DS5
21.issue the audit report 出具审计报告 4vCUVo r
22.expert 专家 +[4y)y`
23.the board of directors 董事会 P!!O~P
24.knowledge of the entity‘ s business 了解被审计单位情况 oA@c.%&
25.assess material misstatement risks评估重大错报风险 '%o^#gJ p
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ew]G@66
27.a general knowledge of —— 初步了解―――的情况 ;<"V},
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28.a more knowledge of—— 进一步了解的情况 Ge^,hAM'
29.the prior year‘s working papers 以前年度工作底稿 X-J85b_e
30.minutes of meeting 会议纪要 X8A.ag0Uu
31.business risks 经营风险 `,4@;j<^@
32.appropriateness 适当性 pgZQ>%
33.accounting estimate 会计估计 &>QxL d#
34.management representations 管理层声明 b~@+6?
35.going concern assumption 持续经营假设 Z'Pe%}3
36.audit plan 审计计划 Ex
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37.significant audit areas 重点审计领域 wSPmiJ/!
38.error 错误 +wQ}ZP&
39.fraud舞弊 s)KlKh
40.modified or additional procedures 修改或追加审计程序 'yV*eG?^&
41.misappropriation of assets 侵占资产 <FI*A+I4\
42.transactions without substance 虚假交易 NytodVZ'
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43.unusual pressures 异常压力 =K}T; c
44.the suspected noncompliance 涉嫌存在违法行为 Q{an[9To~P
45.materialiy 重要性 -eIo
46.exceed the materiality level 超过重要性水平 Wu(^k25
47.approach the materiality level 接近重要性水平 =E^/gc%X
48.an acceptably low level 可接受水平 #^R@EZ
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 |f
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50.misstatements or omissions 错报或漏报 oK$Krrs0&
51.aggregate 总计 ^7Z;=]
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52.subsequent events 期后事项 PsD)]V9%:
53.adjust the financial statements 调整财务报表 w~Nat7nD
54.perform additional audit procedures 实施追加的审计程序 nHRk2l|
55.audit risk 审计风险 L
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56.detection risk 检查风险 Rw FA
57.inappropriate audit opinion 不适当的审计意见 bOp%
58.material misstatement 重大的错报 OhlK;hvdB*
59.tolerable misstatement 可容忍错报 P"]l/
60.the acceptable level of detection risk 可接受的检查风险